Vacuum deposited blackish indium oxide films (In-O) as well as the oxidised films (In₂O₃) were studied for their a.c. behaviour at different temperatures and at various film thicknesses in the audio frequency region. ε of In-O films was thickness dependent and also showed dielectric relaxation at lower frequencies due to the dipolar orientation arising from their non-stoichiometric nature. However at liquid nitrogen temperature region ε was thickness independent similar to the oxidised films which neither showed any relaxation effect nor any thickness dependent ε. The results have been discussed from the classical theory of dielectric polarisation.